RMD question

I had a client pass away in 2023. She took her RMD before her passing so I’m good with 2023. By the time her IRA was distributed to her beneficiaries, it was February 2024. Since the decedent passed away in 2023 and mandatory RMDs don’t begin for post-01/01/2020 Inherited IRAs until 2025, I believe the two beneficiaries are all set for 2024 and don’t need to take an RMD this year. Is this correct?



One of the beneficiaries is the decedent’s daughter, and the other is her son. However, her son is disabled so the proceeds went to his trust. It sounds like her son is EDB. For his trust, do I use the same formula that I use for Inherited IRA pre-01/01/2020?

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